Poland
Vat Registration Threshold Domestic Businesses PLN 200,000 (approximately €40,000)
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 23%
Reduced Vat Rates 5%, 8%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Small business exemption option at PLN 200,000 turnover
Compliance Requirements Monthly VAT returns